Chime Financial, Inc. had the following transactions in December 2038:

• Issued 3,800,000 shares of common stock for $3,800 per share.
• Purchased land for $1,700,000,000, paying $680,000,000 in cash and signing a note for the balance.
• Declared and paid dividends of $175,000,000.

Record the journal entries for these transactions and show how they would affect the cash flow statement.